Tax factors affecting FDI allocation in the EU post-socialist states
Year of publication: |
2021
|
---|---|
Authors: | Pavel, Jan ; Tepperová, Jana ; Arltová, Markéta |
Published in: |
Post-communist economies. - Basingstoke, Hants : Taylor & Francis, ISSN 1465-3958, ZDB-ID 1485001-1. - Vol. 33.2021, 6, p. 710-725
|
Subject: | aggressive tax planning | base erosion | corporate taxation | cross-border payments | FDI | profit shifting | Auslandsinvestition | Foreign investment | Unternehmensbesteuerung | Corporate taxation | Multinationales Unternehmen | Transnational corporation | Gewinnverlagerung | Income shifting | Steuervermeidung | Tax avoidance | Steuerplanung | Tax planning | Steuererhebungsverfahren | Taxation procedure | Steuerwettbewerb | Tax competition | Doppelbesteuerung | Double taxation |
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